Özet:

THE EVALUATION OF THE TAX AWARENESS OF HIGHER EDUCATION STUDENTS AND APPROACHES TO VOLUNTARY COMPLIANCE TO THE TAX In the form of behaviors and actions against taxation, it appears important whether they are aware of the taxes they pay and the adequacy of their knowledge about financial, economic and social objectives and the basic characteristics of the tax. Voluntary compliance to tax is achieved through the timely and complete fulfillment of taxation duties and obligations by individuals' knowing and internalizing the fact that a substantial portion of the public services finance is covered by taxes. The aim of this study is to find out the factors affecting voluntary compliance and the effect of tax evasion by revealing the level of tax awareness, which is the effect of voluntary compliance, on the demographic and socio-economic characteristics of higher education students. Empirical research will be conducted on the students of Higher Education in Gaziantep, one of the most important cities in Turkey, by using the previous domestic and foreign studies in the literature and the findings will be analyzed using data entry and appropriate tests in SPSS program.

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